The Research Of On NPO’ Legal System Of Preferential Tax

Today, people’s attention on the development of on non-profit organizations areno longer limited to public sociology field, but more and more scholars andgovernment officialsbegin to realize the outstanding role of nonprofit organizations inthe development of thesociety. In the preferential tax, in2009, including SMWcommonweal foundation, nine non-profitorganizations make recommendations to theFinance Ministry and the State Administration on non-profit organizations exemptincome and duty-free qualification, and they believethat the potential problemsexisting in the process of implementation of these two regulatory documents mayaffect nonprofit tax preferential policy implementation effect and hinderthedevelopment of the non-profit organization.China is in key period of thetransformation ofsociety politics and economy, and in the socialist legal system suchregulations that willinfluence of the development of the social should be avoided asfar as possible in order toadapt to build a socialist legal system of social requirements,so both China’s legislative, judicial departments, law enforcement and the generalpublic can positively engage in discussing the existing laws and regulations in orderto make further improvement.Although the nonprofit organization started late in China, in recent years，withthe consciousness of citizen strengthen it has made a better development. All sectorsof the community think that non-profit organizations in Chinese society will play amore important role. In this field scholars made extensive academic discussion, butmost of this discussion only focused on public management, economics field. Bycontrast, a study on legal system of non-profit organization is poor, and for nonprofitpreferential tax research the study is much less. Thus, this article will make a throughstudy on non-profit organizations preferential tax. First of all, by empirical methodand the method of comparison the article discusses the definition of non-profitorganizations, preferential tax problems, preferential taxofthe concrete implementation status on the whole; Second, on the basis of our country’slegalframework in non-profit organization of the existence of the preferential tax, thearticle raisesthree questions that exist in our country’s nonprofit organizations: thefirst oneis non-profitorganization legislation status is low, which is againstqualitatively determined of tax; the second one is nonprofit organizations tax-freeincome range is narrower, which go against thenon-profit organization; the last one isthree major problems existing in the nonprofit organizations tax. The low rates ofnonprofit organization legislation mainly embodies in the nonprofit organization, andfrom the point of view of uniform legislation, there is not a complete non-profitorganization law. The aim of the legislation is management function and securityfunction, but in the reality management model is given priority. Although in Chinanon-profit organizations have income tax exemption right, the nonprofit organizationsexempt income narrower question reflected in the narrow range of duty-free, andprovisions of the duty free income is less, and nonprofit organizations exempt incomeof the confirmation process is more complicated. Tax management misses, and taxmanagement ensures tax procedure. our country’s nonprofit organizations taxadministration and general enterprise tax management is much the same, at the sametime, in the nonprofit organization tax management definition of non-profitorganizations is not clear, and the application for duty reduction andexemption isrelatively complex. Tax administrative relief security system and tax security systemis not perfect. The final chapter is the writer’s suggestions about Chinesenon-profitorganizations to the preferential tax law system flaw with China’s nationalconditions. Thefirst one is focusing on improving legislation status and departmentcooperation ability, strengthen tax management level and establish a stable but do notbreak flexible publicans. on legislation status problem, this paper argues that the statepower shall formulate the agencyto develop nonprofit organization code inwhichspecial revised and non-profit organization about preferential tax chapters dueto non-profit organizations involving many departments under the state council, andin formulating nonprofit administrative regulations, departmentregulations shallstrengthen the coordination between the legislation and improve legalmaneuverability. Second, tax management should further clear and optimizes the nonprofit organization system, which simplifies the nonprofitpreferential taxexamination and approval formalities and improves the efficiency of the non-profitorganizations. based on the existing in the court system, tax administrativeremedyshall be built on higher tax court specialized degree, optimizing taxadministrative litigation system, and expanding the scope of the tax administrativelitigation. The more effectiveway is through the judicial power supervision taxadministrative management unit of administrative power. Further optimization of taxadministrative review system, optimizing reconsideration lead system and limitingthe administrative organs through the administrative reconsideration will lead to limitshrinking of th right tax and tax abuse administrative power. Finally, tax lawqualitatively determined and stability of the requirements in the formulation animplementation of the law shall guarantee the seriousness of the law to establish astable and full realization of the system of tax leverage, which. At the same time, itshould make full use of tax leverage in order to redistribute the social resources andraise the level of production and life of the people in the platform of the non-profitorganizations.